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2019 (11) TMI 536 - AT - Central ExciseCENVAT Credit - input services - Guest House - period October 2009 to March 2015 - denial on the ground that the guest house maintained by the appellant which has been taken on rent is not an input service - HELD THAT:- As contended by the appellant, the guest house has been used by the foreign technicians who used to visit their factory for technical assistance which ultimately resulted in production of their final goods, in that circumstances, the stay of technicians is used for manufacturing activity and the same is eligible as input service in terms of Rule 2(l) of CCR, 2004. Credit allowed - appeal allowed - decided in favor of appellant.
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